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Claude Skills by openaccountants
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- Nl Tax ObjectionObjecting to a Dutch national tax assessment, decision or payment (bezwaar) and appealing to the court (beroep), for 2026. Covers the 6-week objection period and when it starts (AWR art. 22j), the postal rule, what an objection must contain, protective (pro forma) objections, payment postponement and invorderingsrente at 4.3%, the hearing on request, the 6-week decision period and the 6-week extension, the default notice and penalty payment (dwangsom) of EUR 23/35/45 a day up to EUR 1,442, th...Votes: 0GitHub stars: 478
- Nl Vat RegistrationNetherlands VAT (btw, omzetbelasting) registration for 2026: who is an entrepreneur for VAT, how a Dutch business gets its btw-id and ob-nummer through the KVK, how a business not established in the Netherlands registers with the Aanmelding Onderneming buitenland form, when the reverse charge (art. 12 Wet OB 1968) means it need not register, and when a fiscal representative is required. Covers the small business scheme (KOR, EUR 20,000), the EU-KOR (EUR 100,000), joining and leaving deadlines...Votes: 0GitHub stars: 478
- Nl Vat ReturnUse this skill whenever asked to prepare, review, or classify transactions for a Netherlands VAT return (OB aangifte / btw-aangifte) for a self-employed individual or small business in the Netherlands, for tax year 2026. Trigger on phrases like \"prepare OB aangifte\", \"Dutch VAT return\", \"BTW aangifte\", \"aangifte omzetbelasting\", \"classify transactions for Dutch VAT\", \"KOR\", \"suppletie\", \"opgaaf ICP\", \"btw verlegd\", \"Dutch VAT rate 2026\", or any request involving Netherland...Votes: 0GitHub stars: 478
- Nl Zzp DeductionsDutch business-profit reliefs for a self-employed individual (zzp'er, eenmanszaak, partner in a vof or maatschap) for tax year 2026, under Wet IB 2001 chapter 3. Covers the hours test (urencriterium, 1,225 hours), the 2026 zelfstandigenaftrek (EUR 1,200) and startersaftrek (EUR 2,123), the profit cap and nine-year carry-forward, meewerkaftrek, S&O-aftrek, startersaftrek bij arbeidsongeschiktheid, stakingsaftrek, the 12.7% MKB-winstvrijstelling, the KIA table and disinvestment, the closed FOR,...Votes: 0GitHub stars: 478
- Nm Income TaxUse this skill whenever asked about New Mexico individual income tax for self-employed / sole proprietors. Trigger on phrases like \"New Mexico income tax\", \"NM income tax\", \"Form PIT-1\", \"NM Taxation and Revenue\", \"NM self-employment tax\".Votes: 0GitHub stars: 478
- Nm Sales TaxUse this skill whenever asked about New Mexico Gross Receipts Tax (GRT). Trigger on phrases like \"New Mexico GRT\", \"Gross Receipts Tax\", \"NM sales tax\", \"NMSA §7-9\". NM has a GRT, not a traditional sales tax. ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- No Capital GainsNorway capital gains tax: 22% rate, shield deduction (skjermingsfradrag) on shares, shareholder model, exit tax. Trigger on: \"Norway CGT\", \"capital gains Norway\", \"Norway 22% capital gains\", \"skjermingsfradrag\", \"shareholder model Norway\", \"sell shares Norway\", \"Norway aksjer skatt\", \"Norway exit tax shares\".Votes: 0GitHub stars: 478
- No Company FormationCompany formation and entity choice in Norway for 2026. Covers the private limited company (aksjeselskap, AS) with minimum share capital of NOK 30,000, the public limited company (ASA) with NOK 1,000,000, the sole proprietorship (enkeltpersonforetak, ENK), partnerships and the Norwegian-registered foreign business (NUF); the memorandum of association, paying in and confirming share capital, the three-month registration deadline and the Brønnøysund fees (NOK 6,825 digital for an AS); the resid...Votes: 0GitHub stars: 478
- No Corporate Income TaxCorporate income tax (skatt på alminnelig inntekt for selskaper) in Norway for income year 2026. Covers who is taxable (AS, ASA and other companies, resident by incorporation or effective management from 2026), the 22% rate and the 25% rate for companies that pay financial-sector tax on wages, the petroleum special tax and resource rent tax rates, the participation exemption (fritaksmetoden) with its 3% rule, the interest limitation rule, depreciation groups, loss carry-forward, group contrib...Votes: 0GitHub stars: 478
- No Employer PayrollNorway employer payroll for income year 2026: an employer paying wages in Norway. Covers the tax card (skattekort) and the duty to fetch it before each pay run, table versus percentage deduction, the 50% and 30% rates when no card is available, the NOK 100,000 exemption card (frikort), the holiday-pay and pre-Christmas withholding breaks, the 25% PAYE source tax for foreign workers, payment of withheld tax by the first working day after payday (new from 2026, the tax deduction account is gone...Votes: 0GitHub stars: 478
- No Income TaxUse this skill for Norwegian personal income tax for income year 2026 (the calendar year, filed in 2027). It covers who is taxed in Norway, the 22% tax on ordinary income (18.5% in Finnmark and seven Nord-Troms municipalities), the five-step bracket tax (trinnskatt) on personal income, the national insurance contribution as it sits on the same base, the NOK 114,540 personal allowance, the 46% and 40% minimum deductions, the pension tax credit, the low-income limitation, the selected-youth wor...Votes: 0GitHub stars: 478
- No Individual ResidenceNorwegian tax residence of individuals for income year 2026: arrival, emigration and the cross-border consequences. Covers the 183 days in 12 months and 270 days in 36 months presence tests in skatteloven § 2-1, when residence starts, emigration under the 61-day and no-home conditions, the three-year tail for people resident ten years or more, the home and family definitions and the five-year holiday-home exception, wealth tax liability on 31 December, global versus limited liability (§ 2-3),...Votes: 0GitHub stars: 478
- No Sales Tax StatesUse this skill whenever asked about states with no sales tax, Alaska local sales tax, Delaware gross receipts tax, Montana resort tax, New Hampshire meals and rooms tax, Oregon Corporate Activity Tax, or tax obligations in AK, DE, MT, NH, or OR. Trigger on phrases like \"no sales tax states\", \"Alaska sales tax\", \"Delaware gross receipts\", \"Montana resort tax\", \"New Hampshire meals tax\", \"Oregon CAT\", \"Oregon no sales tax\", or any request involving tax compliance in states that do...Votes: 0GitHub stars: 478
- No Social ContributionsUse this skill for Norwegian social contributions for income year 2026: the national insurance contribution (trygdeavgift) paid by employees, pensioners and the self-employed, and the employer's national insurance contribution (arbeidsgiveravgift) and financial tax on pay. It covers membership of the National Insurance Scheme, the three contribution rates (5.1%, 7.6% and 10.8%), the NOK 99,650 lower limit and the 25% phase-in limit applied once to total personal income, sole proprietors (enke...Votes: 0GitHub stars: 478
- No Tax OverviewOverview of the Norwegian tax system for income year 2026: the tax authority (Skatteetaten), the calendar tax year, residence and the 183 and 270 day tests, the 22% tax on ordinary income, bracket tax (trinnskatt) in five steps, national insurance contributions, the personal allowance and minimum deduction, tax on dividends and share gains (upward adjustment factor 1.72), net wealth tax (1.0% and 1.1% above NOK 1,900,000) and the new wealth tax deferral, corporate tax at 22% (25% for the fina...Votes: 0GitHub stars: 478
- No Transfer PricingNorwegian transfer pricing for income year 2026: companies and permanent establishments that deal with related parties. Covers the arm's length rule in skatteloven § 13-1 (including the reversed burden of proof for counterparties outside the EEA), the controlled-transaction statement filed with the tax return and the written documentation duty in skatteforvaltningsloven § 8-11 (the 50% related-party test, the NOK 10 million transactions / NOK 25 million balances exemption, the 250 employees /...Votes: 0GitHub stars: 478
- No Vat ReturnUse this skill for Norwegian VAT (merverdiavgift, MVA) for 2026: registration, rates, deductions and the VAT return (skattemelding for merverdiavgift). It covers the NOK 50,000 registration limit (NOK 140,000 for charities, NOK 3 million for sports tickets), pre-registration, the 25% standard rate and the 15%, 12% and 11.11% reduced rates, exempt and zero-rated supplies, input VAT and the blocked items (entertainment, serving, passenger cars, staff benefits), the NOK 10,000 bank-payment rule,...Votes: 0GitHub stars: 478
- Non Eu Export ServicesUse this skill whenever a freelancer or small business sells services to a client located outside their own VAT/GST jurisdiction and needs to determine the correct indirect tax treatment. Trigger on phrases like \"export of services\", \"services to overseas client\", \"zero-rated services\", \"out of scope\", \"no VAT on export\", \"GST-free export\", \"outside the scope of VAT\", \"services to US client\", \"services to non-EU client\", \"Division 38\", \"Fifth Schedule\", or any request ab...Votes: 0GitHub stars: 478
- Non Resident Rental Income Tax On Kenyan PropertyNon-resident rental income tax on Kenyan property: a guide for foreign landlordsVotes: 0GitHub stars: 478
- North Macedonia Cross BorderUse this skill for North Macedonia international income-tax matters for calendar year 2026. Trigger on tax residence, nonresident income, permanent establishment, treaty relief, foreign tax credit, withholding tax, tax residence certificate, moving abroad, liquidation or foreign salary. It distinguishes individuals from foreign legal persons, domestic source taxation from treaty limits, and income-tax relief from VAT and social insurance. It supplies ordinary withholding and gross-up mechanic...Votes: 0GitHub stars: 478
- North Macedonia Income TaxUse this skill for North Macedonia personal income tax for calendar year 2026. It covers resident and nonresident individuals, employment, sole traders and professionals, rent, dividends, interest, copyright income and ordinary capital gains. Trigger on Macedonian income tax, UJP, e-PDD, DLD-DB, tax allowance, self-employed tax, rental tax, foreign income or annual personal tax return. It explains category-specific bases, business adjustments, investment relief, advance payments, annual recon...Votes: 0GitHub stars: 478
- North Macedonia PayrollUse this skill to calculate North Macedonia salary withholding and gross-to-net pay for calendar year 2026. Trigger on payroll, MPIN, salary PIT, employee tax, employer cost, director fees, benefits in kind, contribution cap, personal reduction or denar salary. It covers ordinary employment, separately classified director and service payments, taxable benefits, the 2026 monthly reduction, the July pension/unemployment rate change, monthly filing and payment, employee records and annual PIT re...Votes: 0GitHub stars: 478
- North Macedonia Social ContributionsUse this skill for North Macedonia mandatory insurance contributions for calendar year 2026. Trigger on social security, pension insurance, health contributions, MPIN, minimum contribution base, maximum contribution base, self-employed insurance or director contributions. It separates ordinary employees, uninsured directors, self-employed business people, professional service providers and individual farmers; identifies who bears and remits each contribution; and gives the January-to-June and...Votes: 0GitHub stars: 478
- North Macedonia Tax OptimizationNorth Macedonia tax planning and regime comparison for calendar year 2026. Use for a sole trader considering assessed lump-sum taxation, actual-expense business taxation, expansion investment relief, genuine salary or company profit distributions. Covers the eligibility conditions and application timing of personal lump-sum assessment, the separate small-company turnover regime, salary-only personal reduction and the difference between company profit tax and shareholder income tax. Routes eve...Votes: 0GitHub stars: 478
- North Macedonia Transfer PricingUse this skill for North Macedonia related-party pricing and documentation for calendar year 2026. Trigger on transfer pricing, arm’s length, related-party transactions, P/TC, master file, local file, shortened report, interest benchmarking or interquartile range. It covers the corporate relationship tests, exclusions from the main pricing/documentation provisions, method selection, comparable transactions, upward profit adjustments, documentation contents, retention and UJP request deadlines...Votes: 0GitHub stars: 478
- North Macedonia VatUse this skill for North Macedonia value added tax, DDV, for calendar year 2026. Trigger on Macedonian VAT registration, DDV-04, input VAT, reverse charge, exports, imported services, foreign supplier representative or VAT deregistration. It covers ordinary taxable persons, the registration turnover test, standard and reduced statutory rates, place of supply, output and input tax, blocked input tax, mixed use, capital-asset corrections, filing periods, payments and refunds. It explains the cu...Votes: 0GitHub stars: 478
- Norway MvaUse this skill whenever asked to prepare, review, or classify transactions for a Norway MVA return (MVA-melding) for any client. Trigger on phrases like \"prepare MVA return\", \"Norwegian VAT\", \"MVA-melding\", \"merverdiavgift\", or any request involving Norway VAT filing. Norway is NOT an EU member but IS in the EEA. There are NO intra-community supplies. All goods from EU are imports. ALWAYS read this skill before touching any Norway MVA work.Votes: 0GitHub stars: 478
- Norway To Switzerland Wealth Tax ExitMoving from Norway to Switzerland, for income year 2026: why owners leave (wealth tax of 1.0% and 1.1% on net wealth above NOK 1,900,000, shares valued at 80%, dividends taxed at an effective 37.84%), the new three-year wealth tax deferral, the three-year residence tail for people resident ten years or more (61 days and no dwelling), the exit tax on shares under skatteloven § 10-70 (NOK 3,000,000 threshold, 12-year deferral, the 0.7 dividend rule, return within 12 years cancels it, no loss de...Votes: 0GitHub stars: 478
- Ns Individual ReturnUse this skill whenever asked about Nova Scotia provincial individual income tax. Trigger on phrases like \"Nova Scotia tax\", \"NS provincial tax\", \"Nova Scotia T1\", \"Nova Scotia brackets\", \"HST Nova Scotia\", \"Nova Scotia credits\", \"Nova Scotia surtax\", or any question about computing Nova Scotia provincial tax for an individual return. This skill covers Nova Scotia's five-bracket tax system, HST at 15%, provincial credits, and filing requirements. ALWAYS read this skill before to...Votes: 0GitHub stars: 478
- Ns Tax CreditsUse this skill for Nova Scotia provincial tax credits — NS Low-Income Tax Reduction, Affordable Living Tax Credit, Age Amount Supplement, Volunteer Firefighters and Search/Rescue Tax Credit, NS Digital Media Tax Credit (refundable corporate, 25-30%), Capital Investment Tax Credit (15%), Film Industry Tax Credit. Triggers \"Nova Scotia tax credits\", \"NS Affordable Living\", \"Form NS428\", \"NS digital media credit\", \"Form NSDMTC\".Votes: 0GitHub stars: 478
- Nt Individual ReturnUse this skill whenever asked about Northwest Territories territorial income tax for a self-employed sole proprietor. Trigger on phrases like \"NWT tax\", \"NT428\", \"Northwest Territories income tax\", \"NWT Cost of Living Tax Credit\", \"NWT Child Benefit\", \"territorial tax NWT\", or any question about computing Northwest Territories territorial tax. ALWAYS read this skill before touching any Northwest Territories territorial tax work.Votes: 0GitHub stars: 478
- Nt Payroll TaxUse this skill for the Northwest Territories Payroll Tax — 2% employer-paid payroll tax (with refundable Cost of Living Tax Credit for residents). Unique to NWT. Triggers \"NWT payroll tax\", \"Northwest Territories payroll tax\", \"NWT 2% payroll\", \"Cost of Living Offset NWT\", \"Form NWT401\".Votes: 0GitHub stars: 478
- Nu Individual ReturnUse this skill whenever asked about Nunavut territorial income tax for a self-employed sole proprietor. Trigger on phrases like \"Nunavut tax\", \"NU428\", \"Nunavut income tax\", \"Nunavut Cost of Living Tax Credit\", \"Nunavut Child Benefit\", \"territorial tax Nunavut\", or any question about computing Nunavut territorial tax. ALWAYS read this skill before touching any Nunavut territorial tax work.Votes: 0GitHub stars: 478
- Nu Tax CreditsUse this skill for Nunavut provincial tax credits — Nunavut Cost of Living Tax Credit, Nunavut Volunteer Firefighters Tax Credit, Nunavut Carbon Credit, Nunavut Risk Capital Investment Tax Credit (45% — highest in Canada). Triggers \"Nunavut tax credits\", \"Nunavut Cost of Living\", \"Form NU428\", \"Nunavut Risk Capital\", \"NRCITC\".Votes: 0GitHub stars: 478
- Nv Commerce And MbtSource-cited tax guide for US-NV: nv commerce and mbt. Unverified draft, pending local-accountant review.Votes: 0GitHub stars: 478
- Nv Commerce TaxUse this skill whenever asked about the Nevada Commerce Tax. Trigger on phrases like \"Nevada Commerce Tax\", \"NV Commerce Tax\", \"NRS 363C\", \"Nevada gross receipts tax\", \"NV business tax\", \"Nevada $4 million threshold\". This tax applies to business entities with Nevada gross revenue exceeding $4 million per taxable year.Votes: 0GitHub stars: 478
- Nv FormationTier 2 Nevada content skill for entity formation covering tax year 2025. Includes the NV LLC $75 filing fee + $150 Initial List of Managers + $200 State Business License (first-year total $425), no state PIT, no corporate income tax (only Commerce Tax over $4M), charging-order asset protection, Domestic Asset Protection Trust (DAPT) availability, Series LLC permitted, and authorized-shares structure for NV C-Corp franchise calculation.Votes: 0GitHub stars: 478
- Nv Sales TaxUse this skill whenever asked about Nevada sales and use tax. Trigger on phrases like \"Nevada sales tax\", \"NV sales tax\", \"NRS 372\". ALWAYS load us-sales-tax first.Votes: 0GitHub stars: 478
- Ny Corporate Franchise Article 9aTier 2 content skill for New York State Corporate Franchise Tax under Tax Law Article 9-A. Covers C-corporations and S-corporations electing federal status (NY GBC), the three alternative tax bases (business income, capital, fixed dollar minimum), the 6.5% standard rate and the 7.25% rate on business income over $5M, single-sales-factor apportionment with market-based sourcing, MTA surcharge for MCTD activity, mandatory first installment (MFI) rules, and CT-3 / CT-3-A combined filing. Tax yea...Votes: 0GitHub stars: 478
- Ny Estimated TaxUse this skill whenever asked about New York State estimated tax (Form IT-2105) for self-employed individuals. Trigger on phrases like \"IT-2105\", \"NY estimated tax\", \"New York quarterly tax\", \"MCTMT\", \"NYC estimated tax\", \"Yonkers tax\", \"NY underpayment penalty\", \"IT-2105.9\", or any question about quarterly estimated income tax payments for New York State, NYC, or Yonkers. Covers quarterly instalment requirements, safe harbour rules, MCTMT estimated payments, underpayment pena...Votes: 0GitHub stars: 478
- Ny FormationTier 2 New York content skill for entity formation covering tax year 2025. Includes the NY LLC $200 Articles of Organization, the unique LLC publication requirement under LLC Law §206 (2 newspapers, 6 consecutive weeks, costing $1,000-$2,000+ in NYC vs $50-$200 outside), $50 biennial Statement, NY C-Corp $125 Certificate of Incorporation with no publication requirement, NYC Unincorporated Business Tax 4%, biennial DOS-1357 ($9), and the NY-specific S-Corp election separate from federal §1362.Votes: 0GitHub stars: 478
- Ny It 201 Resident ReturnTier 2 New York content skill for preparing Form IT-201 (Full-Year Resident Income Tax Return) for New York State full-year residents who are sole proprietors or single-member LLCs disregarded for federal tax purposes. Covers the NYAGI computation starting from federal AGI, Form IT-225 addition and subtraction modifications (notably A-201 for unincorporated business taxes deducted federally), Form IT-558 OBBBA decoupling adjustments including the §168(k) bonus depreciation add-back and the §1...Votes: 0GitHub stars: 478
- Ny Llc Filing Fee It 204 LlTier 2 New York content skill for preparing Form IT-204-LL (Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form) for single-member LLCs disregarded for federal tax purposes whose sole member is a New York full-year resident individual. Covers the flat $25 disregarded-entity filing fee under NY Tax Law §658(c)(1), the \"income, gain, loss, or deduction from New York sources\" filing trigger, the dormancy exception, the March 15 due date with no ext...Votes: 0GitHub stars: 478
- Ny MctmtThe NY Metropolitan Commuter Transportation Mobility Tax (MCTMT, Tax Law Article 23) is a payroll-and-self-employment tax on employers and self-employed individuals doing business in the Metropolitan Commuter Transportation District (MCTD): the five NYC boroughs (Zone 1) and the suburban counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester (Zone 2). Quarterly payroll brackets run from 0.11% up to 0.60% in Zone 1 and 0.34% in Zone 2. Self-employed individuals owe MC...Votes: 0GitHub stars: 478
- Ny PayrollTier 2 New York content skill for employer payroll compliance covering tax year 2025. Includes the 10.9% PIT top rate, supplemental wage rate 11.7% (one of highest in US), the NYS-45 single quarterly combined return for withholding/UI/wage reporting, NYC resident withholding 3.078-3.876%, Yonkers resident +1.6135%, PFL 0.388% (max ~$354/year), DBL mandatory private insurance, MCTMT employer payroll tax in the 12-county MCTD (Zone 1 up to 0.60%, Zone 2 up to 0.34%), the convenience-of-the-empl...Votes: 0GitHub stars: 478
- Ny Pte Tax PtetNY Pass-Through Entity Tax (PTET) — Article 24-AVotes: 0GitHub stars: 478
- Ny Residency Leaving New YorkLeaving New York State or New York City, or working remotely for a New York employer from another state: the domicile factors the Department audits, the statutory resident test (permanent place of abode plus 184 days or more, any part of a day counts), the burden of proof, the part-year IT-203 return with special accruals and IT-360.1, the convenience of the employer rule, a day-count example and a move checklist.Votes: 0GitHub stars: 478
- Nyc Unincorporated Business TaxNYC Unincorporated Business Tax (UBT) for sole proprietors and SMLLCs operating in the five boroughs. Covers the 4% tax rate, $95,000 exemption with phase-out, Form NYC-202, Form NYC-202S (simplified), the IT-219 credit against NYC resident income tax, and estimated UBT payments. Primary source: NYC Admin Code Title 11, Chapter 5.Votes: 0GitHub stars: 478
- Nz Acc LeviesUse this skill whenever asked about New Zealand ACC levies for self-employed individuals. Trigger on phrases like \"ACC levy\", \"earner levy\", \"work levy\", \"CoverPlus\", \"CoverPlus Extra\", \"accident compensation\", \"ACC invoice\", \"classification unit\", or any question about ACC obligations for sole traders in New Zealand. Covers earner levy, work levy by classification unit (CU), CoverPlus/CoverPlus Extra, maximum liable earnings, and payment schedules. ALWAYS read this skill befo...Votes: 0GitHub stars: 478
- Nz Capital GainsNew Zealand capital gains: no general CGT, but bright-line test on residential property (2-year rule), share investor vs trader distinction, FIF regime for foreign shares. Trigger on: \"New Zealand CGT\", \"NZ capital gains\", \"bright-line test NZ\", \"sell property NZ\", \"NZ no capital gains tax\", \"foreign investment fund NZ\", \"FIF regime\", \"NZ share trading tax\", \"sell NZ property within 2 years\".Votes: 0GitHub stars: 478